https://www.taxtmi.com/caselaws?id=374376 Freight and coolie charges separately accounted for as indirect, post-sale expenses did not form part of the taxable turnover under the Tamil Nadu VAT Act. The assessee's sale bills and accounts showed that the cement price was fixed by the manufacturer or wholesale agent, and the charges were not included in the sale price. The Assessing Officer relied mainly on the Enforcement Wing report without independent verification of the supporting records, and the Tribunal had no factual basis to disturb the first appellate authority's finding. Accordingly, the charges could not be subjected to tax. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374376 Freight and coolie charges separately accounted for as indirect, post-sale expenses did not form part of the taxable turnover under the Tamil Nadu VAT Act. The assessee's sale bills and accounts showed that the cement price was fixed by the manufacturer or wholesale agent, and the charges were not included in the sale price. The Assessing Officer relied mainly on the Enforcement Wing report without independent verification of the supporting records, and the Tribunal had no factual basis to disturb the first appellate authority's finding. Accordingly, the charges could not be subjected to tax. Case-Laws VAT and Sales Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374376